<p>The transformation and upgrading of sporting goods manufacturing enterprises is a crucial measure for achieving high-quality development. Rational and effective resource allocation is key to this transformation, yet there is currently a lack of research exploring how the combination of multiple resource elements synergistically impacts the effectiveness of transformation and upgrading from a configuration perspective. In this work, the resource elements of sporting goods manufacturing enterprises are divided into five aspects, namely, research input, enterprise talent level, enterprise scale, enterprise development potential, and customer concentration. The method of fuzzy set qualitative comparative analysis is used to perform an in-depth grouping effect investigation on 29 sporting goods manufacturing enterprises listed on China's New Third Board (listed) and Shanghai and Shenzhen A-shares, derive four configuration paths, categorized as technology invested, R&amp;D–innovation–customer linked, innovation and scale prospect linked; and scale driven. Four insights are drawn from the conclusions: the management of sporting goods manufacturing enterprises changes single-variable advantage thinking and considers it from the group perspective; depending on the enterprise, the resource allocation variables are subdivided, the transformation and upgrading path in line with the characteristics of the enterprise is explored, the investment in high-quality research and development resources is increased to enhance the core competitiveness of sports products manufacturing firms; and the sporting goods manufacturing enterprises must establish a scale suitable for themselves. The purpose of this study is to enrich the theory of the transformation and upgrading of sports products manufacturing firms and to provide reference and inspiration for the effective selection of transformation and upgrading paths for these enterprises.</p> Graphical abstract <p></p>